Matches in SemOpenAlex for { <https://semopenalex.org/work/W3083948740> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W3083948740 abstract "We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries perceived as more corrupt, where bribery may be necessary to get contracts, pay higher audit fees after the law enforcement. Moreover, we show that the increase in audit fees (i) is not the result of changes in the financial reporting quality of these firms; and (ii) is not due to higher compliance costs for companies that have a larger number of subsidiaries in corrupt countries. The results are consistent with understanding this increase in audit fees mainly as a form of compensation for the higher perceived litigation and reputation costs for the auditors, rather than as an additional price paid for significant increases in the compliance and monitoring costs. Moreover, subject firms that operate in countries with low corruption indexes and low bribery risk experience no change in audit fees." @default.
- W3083948740 created "2020-09-14" @default.
- W3083948740 creator A5004272484 @default.
- W3083948740 creator A5080822775 @default.
- W3083948740 creator A5082819059 @default.
- W3083948740 date "2020-01-01" @default.
- W3083948740 modified "2023-10-16" @default.
- W3083948740 title "Bribes and Audit Fees" @default.
- W3083948740 cites W1582068008 @default.
- W3083948740 cites W1982378713 @default.
- W3083948740 cites W1986187321 @default.
- W3083948740 cites W1991128340 @default.
- W3083948740 cites W2000050206 @default.
- W3083948740 cites W2006344300 @default.
- W3083948740 cites W2007950074 @default.
- W3083948740 cites W2017518535 @default.
- W3083948740 cites W2031712905 @default.
- W3083948740 cites W2035613906 @default.
- W3083948740 cites W2056813374 @default.
- W3083948740 cites W2060844531 @default.
- W3083948740 cites W2065693589 @default.
- W3083948740 cites W2074531150 @default.
- W3083948740 cites W2076035820 @default.
- W3083948740 cites W2078547558 @default.
- W3083948740 cites W2080743838 @default.
- W3083948740 cites W2081724247 @default.
- W3083948740 cites W2115434286 @default.
- W3083948740 cites W2168021696 @default.
- W3083948740 cites W2176195673 @default.
- W3083948740 cites W2410767044 @default.
- W3083948740 cites W2609193409 @default.
- W3083948740 cites W2752704646 @default.
- W3083948740 cites W2783300937 @default.
- W3083948740 cites W2883887431 @default.
- W3083948740 cites W2886004218 @default.
- W3083948740 cites W3000137189 @default.
- W3083948740 cites W3021687173 @default.
- W3083948740 cites W3121143499 @default.
- W3083948740 cites W3121173944 @default.
- W3083948740 cites W3122087257 @default.
- W3083948740 cites W3122141532 @default.
- W3083948740 cites W3122489987 @default.
- W3083948740 cites W3122547505 @default.
- W3083948740 cites W3122812581 @default.
- W3083948740 cites W3122984570 @default.
- W3083948740 cites W3123142046 @default.
- W3083948740 cites W3123293195 @default.
- W3083948740 cites W3123810800 @default.
- W3083948740 cites W3124170598 @default.
- W3083948740 cites W3124365414 @default.
- W3083948740 cites W3124388084 @default.
- W3083948740 cites W3125518187 @default.
- W3083948740 cites W3125832106 @default.
- W3083948740 cites W3125850659 @default.
- W3083948740 cites W4244992121 @default.
- W3083948740 doi "https://doi.org/10.2139/ssrn.3552122" @default.
- W3083948740 hasPublicationYear "2020" @default.
- W3083948740 type Work @default.
- W3083948740 sameAs 3083948740 @default.
- W3083948740 citedByCount "0" @default.
- W3083948740 crossrefType "journal-article" @default.
- W3083948740 hasAuthorship W3083948740A5004272484 @default.
- W3083948740 hasAuthorship W3083948740A5080822775 @default.
- W3083948740 hasAuthorship W3083948740A5082819059 @default.
- W3083948740 hasConcept C121955636 @default.
- W3083948740 hasConcept C144133560 @default.
- W3083948740 hasConcept C199521495 @default.
- W3083948740 hasConceptScore W3083948740C121955636 @default.
- W3083948740 hasConceptScore W3083948740C144133560 @default.
- W3083948740 hasConceptScore W3083948740C199521495 @default.
- W3083948740 hasLocation W30839487401 @default.
- W3083948740 hasOpenAccess W3083948740 @default.
- W3083948740 hasPrimaryLocation W30839487401 @default.
- W3083948740 hasRelatedWork W1480452202 @default.
- W3083948740 hasRelatedWork W1940853855 @default.
- W3083948740 hasRelatedWork W2159232701 @default.
- W3083948740 hasRelatedWork W2348075735 @default.
- W3083948740 hasRelatedWork W2381327865 @default.
- W3083948740 hasRelatedWork W2765736703 @default.
- W3083948740 hasRelatedWork W293545476 @default.
- W3083948740 hasRelatedWork W2985194302 @default.
- W3083948740 hasRelatedWork W3119521567 @default.
- W3083948740 hasRelatedWork W3124856441 @default.
- W3083948740 isParatext "false" @default.
- W3083948740 isRetracted "false" @default.
- W3083948740 magId "3083948740" @default.
- W3083948740 workType "article" @default.